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All Journal Journal of Accounting and Investment
Nurma Juwita
Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Central Java
Economics, Econometrics & Finance

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Corporate Board Diversity and Sustainability Reporting: Empirical Evidence from Indonesia Before and During COVID-19 Nurma Juwita; Setianingtyas Honggowati
Journal of Accounting and Investment Vol 23, No 1: January 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.695 KB) | DOI: 10.18196/jai.v23i1.12767

Abstract

Research aims: This study aims to investigate how the influence of board diversity before and during the COVID-19 pandemic.Design/Methodology/Approach: The researchers used purposive sampling method. The research sample was 70 companies in the pre-pandemic period and 52 companies during the pandemic with the following criteria: all companies in Indonesia listed on the IDX that published complete sustainability reports and annual reports. In testing the hypotheses, multiple linear regression analysis was employed.Research findings: The presence of board diversity affected sustainability reporting in the pre-pandemic period, but during the pandemic, it did not affect the sustainability report disclosure.Theoretical contribution/Originality: This study is empirical evidence regarding the comparison of the effect of the presence of board diversity before the pandemic and during the pandemic.Research limitation/Implication: The sample period during the pandemic was still too short. As known that the initial COVID-19 pandemic entered Indonesia was in 2020, so the researchers experienced limited data regarding sustainability reports during the pandemic.
Co-Authors Setianingtyas Honggowati